Bright Horizons

STEP 1: REGISTER FOR BACK-UP CARE

1. Visit https://clients.brighthorizons.com/UCSB, and select “JOIN TODAY”. Enter basic information to verify eligibility including NetID number.

2. If searching for “back-up care” through a browser or using the mobile app enter the below credentials:

   • Employer Username: UCSB
   • Employer Password: Benefits4You

Note: If your benefit eligibility cannot be confirmed, you can still register by calling 877-BH-CARES and your personal username and password will be delayed until confirmation is received from your employer.

STEP 2: COMPLETE YOUR CARE PROFILE

On the home page, click on the blue “Create Your Care Profile” button and follow these steps:

1. Fill Out Your Employee Profile: Provide your relevant contact and employment information.
2. Add Care Recipients: Enter your relationship, care location(s), and health information, and download/complete any required care forms.
3. Enable Authorized Contacts: Add any adults (e.g., spouse/partner, grandparent, or friend) as an emergency contact and/or authorized to pick up care recipients.
4. Enter Care Locations: Let us know where you will typically need care.

STEP 3: RESERVE BACK-UP CARE

UC Santa Barbara can access up to 10 annual days of back-up care annually at subsidized rates. Center-based care is $15 per child/day or $25 per family/day. In-home care for children and adults is $6 per hour. Reservations for back-up care can be made:

1. Online: Visit https://clients.brighthorizons.com/UCSB. Once you have completed your care profile, visit the home page and click on the blue “Make My First Reservation” button.
2. By Phone: Call 877-BH-CARES (242-2737) to speak with a care consultant 24/7.
3. Via Mobile App: If you’re fully registered and have used care once before, search “Back-Up Care” in the App Store or Google Play and download the app to reserve care on the go.

Once care is reserved, you will receive a confirmation email. You may also indicate in your care profile that you’d like to receive care confirmations via phone.

Tax implications

The COVID-19 pandemic was designated as an emergency under the Stafford Act on March 13, 2020. This declaration triggered the provisions of Section 139 of the Internal Revenue Code, which permits employers to provide certain tax-free benefits to employees. As of May 11th, 2023, the Federal state of emergency ended. UCSB employees using the Back-Up Care program from Bright Horizons will be taxed on the benefits as imputed income*.

What are the Bright Horizons Back-Up Care Program Tax Implications?
 

This Program provides UCSB employees ("benefit users") with in-home and center-based dependent care at a cost that is less than the market rate for these services. In line with IRS guidelines, the University of California applies taxes based on the value of the benefits you receive through Bright Horizons, and reports them as taxable wages. This is called imputed income.

How is imputed income calculated?

The following example illustrates how imputed income is calculated if a UCSB employee uses eight hours of in-home child care services.

In network
UCSB Value of care: $25 x 8 hours = $200
Copay: $6/hour x 8 hours = $48
The imputed income is $200 - $48 = $152 (reflected on paycheck as FMV).

Out of network
Reimbursable fee paid to the employee by Bright Horizons: $100 (per use/day).
The imputed income is $100 (reflected on paycheck as FMV).

How is imputed income taxed and deducted?

The imputed income is reported to the IRS as Other Income and is subject to the following taxes deducted from the employee’s paycheck.

• Federal income tax
• State income tax
• OASDI: 6.2% with $168,600 income limit *in 2024
• Medicare: 1.45% (or 2.35% if income over $200K)

For tax questions regarding Bright Horizons, please open a ServiceNow ticket with Payroll (Paycheck > General Inquiry) at https://ucsb.service-now.com/payroll

*The Central Payroll Office may process the imputed income in UCPath with a few months delay.